省交投高速公路項(xiàng)目會(huì)計(jì)核算辦法

1、目錄第一章第一章總則..........................................................................................................................................11.1目的目的................................................................

2、................................................................................11.2依據(jù)依據(jù)....................................................................................................................................

3、............11.3適用范圍適用范圍........................................................................................................................................1第二章第二章會(huì)計(jì)核算原則和方法會(huì)計(jì)核算原則和方法...................................

4、............................................................................12.1在建工程業(yè)務(wù)會(huì)計(jì)核算的原則在建工程業(yè)務(wù)會(huì)計(jì)核算的原則....................................................................................................12.1.1完整性原則完整性

5、原則.................................................................................................................................12.1.2準(zhǔn)確性原則準(zhǔn)確性原則.........................................................................

6、........................................................12.1.3及時(shí)性原則及時(shí)性原則.................................................................................................................................22.1.4歷史成本原則歷史成本原則.

7、............................................................................................................................22.1.5分項(xiàng)目核算原則分項(xiàng)目核算原則............................................................................

8、.............................................22.2在建工程業(yè)務(wù)會(huì)計(jì)政策在建工程業(yè)務(wù)會(huì)計(jì)政策................................................................................................................22.2.1在建工程成本的確認(rèn)和計(jì)價(jià)在建工程成本的確認(rèn)和計(jì)價(jià).........

9、............................................................................................22.2.1.1在建工程成本的確認(rèn)在建工程成本的確認(rèn)......................................................................................................

10、........22.2.1.2借款費(fèi)用資本化原則借款費(fèi)用資本化原則..............................................................................................................22.2.1.3項(xiàng)目前期費(fèi)用項(xiàng)目前期費(fèi)用........................................................

11、..................................................................32.2.2在建工程收入的確認(rèn)和計(jì)量在建工程收入的確認(rèn)和計(jì)量.....................................................................................................32.2.3在建工程成本結(jié)轉(zhuǎn)固定資產(chǎn)的時(shí)點(diǎn)在建

12、工程成本結(jié)轉(zhuǎn)固定資產(chǎn)的時(shí)點(diǎn).........................................................................................4第三章會(huì)計(jì)科目設(shè)置與編碼第三章會(huì)計(jì)科目設(shè)置與編碼.............................................................................................

13、......................53.1會(huì)計(jì)科目設(shè)置原則會(huì)計(jì)科目設(shè)置原則........................................................................................................................53.2會(huì)計(jì)科目編碼會(huì)計(jì)科目編碼..........................................

14、......................................................................................53.2.1編碼規(guī)則編碼規(guī)則........................................................................................................................

15、.............53.2.2會(huì)計(jì)科目編碼表會(huì)計(jì)科目編碼表.........................................................................................................................63.3會(huì)計(jì)科目使用說明會(huì)計(jì)科目使用說明..............................................

16、........................................................................103.3.1資產(chǎn)類資產(chǎn)類.......................................................................................................................................

17、101001庫存現(xiàn)金庫存現(xiàn)金...................................................................................................................................101002銀行存款銀行存款.............................................................

18、.....................................................................111012其他貨幣資金其他貨幣資金..........................................................................................................................131123預(yù)付賬款預(yù)

19、付賬款..................................................................................................................................151221其他應(yīng)收款其他應(yīng)收款.......................................................................

20、.......................................................151231壞賬準(zhǔn)備壞賬準(zhǔn)備..................................................................................................................................161403原材料原材料.........

21、.............................................................................................................................181408委托加工物資委托加工物資.............................................................................

22、.............................................271411周轉(zhuǎn)材料周轉(zhuǎn)材料..................................................................................................................................271471存貨跌價(jià)準(zhǔn)備存貨跌價(jià)準(zhǔn)備.............

23、.............................................................................................................28高速公路項(xiàng)目基本建設(shè)會(huì)計(jì)核算暫行規(guī)定第1頁共78頁湖北省交通投資有限公司湖北省交通投資有限公司高速公路高速公路項(xiàng)目基本建設(shè)會(huì)計(jì)核算項(xiàng)目基本建設(shè)會(huì)計(jì)核算暫行規(guī)定暫行規(guī)定第一章第一章總則1.1目的目的本辦法旨在規(guī)范湖北省交

24、通投資有限公司及所屬企業(yè)高速公路項(xiàng)目基本建設(shè)的會(huì)計(jì)核算，以正確計(jì)算工程建設(shè)成本以及資產(chǎn)交付價(jià)值。1.2依據(jù)依據(jù)本辦法依據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則2006》及其應(yīng)用指南和補(bǔ)充規(guī)定，并參照財(cái)政部《國(guó)有建設(shè)單位會(huì)計(jì)制度》（財(cái)建[2002]394號(hào)）、《基本建設(shè)財(cái)務(wù)管理規(guī)定》（財(cái)建[2003]724號(hào)）和其他行業(yè)規(guī)范文件以及公司在建工程業(yè)務(wù)的具體特點(diǎn)而制定。1.3適用范圍適用范圍凡由湖北省交通投資有限公司本部和所屬全資、控股子公司投資的列入國(guó)家或地方基本

25、建設(shè)投資計(jì)劃的所有新建、擴(kuò)建、改建的高速公路以及其他工程項(xiàng)目的會(huì)計(jì)核算，必須執(zhí)行本辦法，參股子公司從事在建工程業(yè)務(wù)的可參照本辦法執(zhí)行。第二章第二章會(huì)計(jì)核算原則和方法會(huì)計(jì)核算原則和方法2.1在建工程業(yè)務(wù)會(huì)計(jì)核算的原則在建工程業(yè)務(wù)會(huì)計(jì)核算的原則2.1.1完整性原則完整性原則項(xiàng)目核算主體在進(jìn)行基建業(yè)務(wù)會(huì)計(jì)核算時(shí)，應(yīng)遵循完整性的原則，根據(jù)經(jīng)批準(zhǔn)的工程概況、預(yù)算結(jié)合在建工程業(yè)務(wù)的實(shí)際運(yùn)行情況，對(duì)已發(fā)生的所有在建工程業(yè)務(wù)支出和收入進(jìn)行會(huì)計(jì)核算。2.